COVID-19 causing disagreement and conflict? We are here to help!

Charity annual reports and accounts – reading them through the right lens

Friday May 15, 2020

The impact of COVID-19 on a charity’s finances mean that they are unlikely to look similar or comparable to previous years. It is very important for anyone reading the accounts to understand the differences, particularly when considering potential donations or other funding. In this blog, OSCR’s Head of Professional Advice and Intelligence Laura Anderson explains how to read these reports and accounts through the right lens.

Making progress on notifiable events

Dissolution Clauses

Thursday May 30, 2019

Most constitutions contain a dissolution clause that describes how the charity is to distribute any assets or property that remains after any outstanding debts and liabilities are met. Kenny Mathers, one of OSCR's Casework Policy Managers, explains why it’s important that charities understand what their dissolution clause means and what steps they need to take to make sure that it is met.